- Author
- Jóźwik Ewa
- Title
- Zastosowanie kas rejestrujących do ewidencji obrotu i podatku należnego VAT
Cash - Registers As A Device For Keeping A Record Of Turnover And Value Added Tax (VAT) - Source
- Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Finanse i Bankowość (5), 1998, nr 776, s. 113-124, bibliogr. 7 poz.
- Keyword
- Obrót towarowy, Ulgi podatkowe, Podatek od wartości dodanej (VAT)
Commodity turnover, Tax incentives, Value Added Tax (VAT) - Note
- summ.
- Abstract
- W artykule przedstawiono problemy związane z zastosowaniem kas rejestrujących z pamięcią fiskalną do rejestrowania obrotu i podatku należnego VAT. Scharakteryzowano grupy podmiotów, których dotyczy sposób ewidencji obrotu za pomocą kas rejestrujących oraz opisano rolę pamięci fiskalnej w kasach rejestrujących i warunki, które trzeba spełnić aby skorzystać z ulg podatkowych.
The year 1994 gave rise to the process of recording the turnover received from the sales of goods and services. This process, generally known as "fiscalisation" is supposed to be fully introduced in the years 1994-1998. The obligation of recording the turnover by mean's of cash - registers has to be fulfilled by tax payers and depends on the height of turnover reached by sellers (tax - payers) in the first three - quarters of the year preceding the period when such obligation was introduced. The Minister of Finance, in the issued instructions, has stated when each tax - payer should install his first cash
- register and start to record his turnover. As soon as the tax - payers reach the turnover which obliges him to record such turnover, he has to install a cash - register but he can do it gradually - in accordance with the for introducing them gradually included in the Minister's instructions schedule. The main reason is their high price - additionally raised by working costs. In order to compensate tax -payers for the incured costs connected with the purchase of a given cash - register, some tax- reductions are prepared. "Fiscal memory" is a device which makes cash registers useful. A special device which enables, on the one hand a retentive unreiterated record but on the other a reiterated data reading- which additionally can't be deleted, unless the whole memory is destroyed. Besides, cash- registers are equiped with memory which recalls all details of each transaction. The main aim of introducting fiscal memory in cash- registers was the reduction of corrupt tax- practices- resulted from lowering the turnover of purchases which were not supplied with a documentary devices such as invoices and accounts. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
-
- Arnold M.: Wszystko o kasach rejestrujących. "Poradnik Gazety Prawnej" 1996 nr 16, s. 1-8.
- Arnold M.: Kasy rejestrujące. "Gazeta Prawna" 1996 nr 49, s. 23-24.
- Piotrkiewicz A.: Odliczanie wydatków na zakup kas rejestrujących. "Serwis F-K" 1997 nr 7, s. 16-17.
- Rogaczewski G.: Kasy rejestrujące. "Gazeta Prawna" 1996 nr 69, s. 36-37.
- Rogala E.: VAT - obowiązek prowadzenia kas rejestrujących oraz sankcje za jego naruszenie. "Gazeta Prawna" 1997 nr 14, s. 9.
- Szewczyk T.: Krótki przewodnik po kasach rejestrujących. "Serwis F-K" 1997 nr 12, s. 28-31.
- Świstkowska A.: Kasy fiskalne. W: "Rachunkowość" 1997 nr 2, s. 101-102.
- Cited by
- ISSN
- 0324-8445
1426-1278 - Language
- pol
